Case law

Barton v. Commissioner

55 T.C.M. 1709 · United States Tax Court · Aug 25, 1988

Porreca by its terms clearly applied an economic viability test to a situation where the taxpayers retained the right or choice to convert. … The manner by which the protection is established (whether by binding agreement between the parties or by state law) is not controlling. [ Melvin v. Commissioner, 88 T.C. at 78 .]

Blumberg v. Commissioner

64 T.C.M. 746 · United States Tax Court · Sep 15, 1992

facts which the parties have stipulated; however, where such facts are clearly contrary to facts disclosed by the record, the Court may refuse to be bound by the stipulation. … As to the knowledge requirement of section 6013(e)(1)(C) , petitioner wife must establish that she did not know, and had no reason to know, of the substantial understatement of tax.

Brown v. Commissioner

39 T.C.M. 397 · United States Tax Court · Oct 24, 1979

office; (2) costs of renovating his leased New Hampshire Avenue office constitute capital expenditures under section 263 ; and (3) the telephone, promotion and transportation expenditures for the computer monitoring program qualify … We believe that the record clearly shows that petitioner's rental expense for use of this facility is deductible as an ordinary *103 and necessary business expense. The premises were used solely for business purposes.

Eaton Corp. v. Comm'r

114 T.C.M. 90 · United States Tax Court · Jul 26, 2017

For tax year 2005 petitioner filed a disclosure statement, Request to Treat This Statement as a Qualified Amended Tax Return, under Rev. … Petitioner’s APA I submission explained clearly the proposed TPM for the transfer of tangible property in specific steps.

Mayhew v. Commissioner

68 T.C.M. 25 · United States Tax Court · Jul 6, 1994

"Only a bona fide debt qualifies for purposes of section 166 . … Petitioner has the burden of establishing that the advances were bona fide loans and that they became worthless in 1984. Rude v. Commissioner , 48 T.C. 165 , 172 (1967) .

Medlin v. Comm'r

86 T.C.M. 141 · United States Tax Court · Jul 29, 2003

Petitioner has not established that he and Mr. … It is well established that “‘an income tax deduction is a matter of legislative grace and that the burden of clearly showing the right to the claimed deduction is on the taxpayer.’” INDOPCO, Inc. v.

Turner v. Commissioner

20 T.C.M. 468 · United States Tax Court · Mar 31, 1961

Inasmuch as it does not qualify as a security under *284 section 351(a) , it is "other property" under section 351(b) . Rev. Rul. 56-303 , 1956- 2 C.B. 193 . … We do not think that the evidence introduced establishes that the amount determined by Commissioner to be the fair market value is arbitrary or unreasonable.

Bussiculo v. Commissioner

54 T.C.M. 549 · United States Tax Court · Sep 16, 1987

Once on the qualified bidders list, petitioner prepared the bids for submission on each job. This included pricing out the quotation and any technical writing that was required. … The record clearly establishes that Mr. Levendusky alone made the determination as to the amount of the bonuses to be *484 paid.

Estate Honore v. De St. Aubin

76 T.C.M. 409 · United States Tax Court · Sep 14, 1998

Aubin's will establishes decedent's marital trust. … New York law clearly states the contrary.

Gorod v. Commissioner

42 T.C.M. 1569 · United States Tax Court · Oct 27, 1981

Respondent contends that petitioner's failure to rent the lower unit establishes that the activity was not engaged in for profit. … Although petitioner's testimony on this issue is evidence of the amount of the diminution in value, petitioner did not demonstrate that she was a qualified and competent appraiser.

Messina v. Comm'r

2017 T.C. Memo. 213 · United States Tax Court · Oct 30, 2017

As of the 2012 tax year, M and K together owned 80% of S1, an S corporation, which owned Q, a qualified subchapter S subsidiary. Q was the borrower under a loan from an unrelated entity. … and over all persons having to do with the operations of gambling establishments within the State

Dawson v. Commissioner

71 T.C.M. 1982 · United States Tax Court · Feb 12, 1996

Clearly, petitioner is distinguishable from the taxpayers in Pelham. Petitioner attempts to distinguish himself from the taxpayers in Charlton v. … The record does not establish an abuse of discretion on the part of respondent with respect to the addition to tax under section 6659.

Estate of Hedrick v. Commissioner

64 T.C.M. 249 · United States Tax Court · Jul 21, 1992

At that time, decedent encouraged Stevens to establish the contemplated organization as soon as possible. … Respondent determined that, with respect to the property reported on Schedule C and the property transferred to the trust, "a property interest qualifying for the marital deduction has not passed from the decedent to the

Estate of Quirk v. Commissioner

55 T.C.M. 1188 · United States Tax Court · Jun 29, 1988

Furthermore, it is incorrect to suggest that because minimum total payments, pursuant to the Peat Marwick financial statement, may eventually be paid to Quirk, the regulatory requirements needed to establish the existence … This is in contradiction to the legislative history, and clearly not what the regulations intended.

Laird v. Commissioner

68 T.C.M. 1191 · United States Tax Court · Nov 10, 1994

The record clearly establishes that these income amounts were properly reported. Respondent contends, and we have found, that petitioner failed to report as income in the year 1976 $ 918,500 received from LMC. … Laird qualifies as an innocent spouse under section 6013(e) .

Douglas v. Commissioner

58 T.C.M. 563 · United States Tax Court · Oct 30, 1989

Petitioners allege that the evidence clearly establishes the existence of all the above elements. … Here the evidence clearly shows that petitioners relied upon their agent, Mr. Lombardi, to properly prepare and timely file their 1981 tax return.

David Bruce Billings v. Commissioner

127 T.C. No. 2 · United States Tax Court · Jul 25, 2006

Billings and the Commissioner stipulated that he did not qualify for relief under either section 6015(b) or (c) because no deficiency was ever asserted against him and his wife. … If Congress had intended to limit the right to petition this Court in section 6015 cases only to those taxpayers who had received a notice of deficiency, it is beyond debate that Congress knew how to say so clearly and

Hathaway v. Commissioner

41 T.C.M. 1376 · United States Tax Court · Apr 27, 1981

I Ben Hathaway do qualify myself to be responsible for the delivery or in the event that the nuggets are not forth coming to be liable and responsible for said *548 moneys owed you. [Signed Ben H. … Respondent points out that the evidence clearly shows that on February 23, 1973, Dr. Putnam advanced $ 40,000 to petitioner.

Estate of Bennett v. Commissioner

58 T.C.M. 1056 · United States Tax Court · Dec 28, 1989

Bennett's gift tax liability for 1983 was immune from further consideration or challenge by respondent) would not have been reasonable. … McGuire, Sr. is eminently qualified as an appraiser, having achieved the appraiser designation from the National Association of Independent Fee Appraisers in 1975, which designation requires that one submit a report similar

Jeremy Berenblatt

United States Tax Court · Sep 9, 2026

Berenblatt clearly fit these parameters. Accordingly, we will not supplement the Administrative Record with the Category Three excerpts. … Berenblatt’s request would qualify under section 6103 either.